近年来,OECD国家税务机关为纳税人提供各种电子税务服务,主要包括电子纳税申报、预填纳税申报、税款电子支付等。OECD国家的电子税务服务实践为我国“互联网+税务”的开展提供了有益借鉴,包括全面树立以纳税人需求为中心的理念、制定电子税务服务规划、采取科学合理的服务需求管理方法以及完善支持性法律制度等。 In recent years, the OECD national tax authorities have provided taxpayers with various types of electronic tax services, including electronic tax returns, pre-filing tax returns and electronic tax payments. The practice of electronic taxation services in OECD countries provides useful reference for the development of “Internet + Taxation” in our country. It includes establishing a comprehensive concept of taxpayers’ needs, formulating an electronic taxation service plan, adopting a scientific and reasonable service demand management approach, and Improve the supportive legal system.